Aravinda Kumar Patel vs. The Additional State Tax Officer, CT And GST, Balangir Circle
Held
The Court condoned the delay in the petitioner's request for relief and directed that his application for revocation of registration be considered, subject to payment of all dues and compliance with formalities.
Facts
The petitioner challenged a show cause notice and an order cancelling his GST registration. He expressed willingness to pay all dues, including tax, interest, late fee, and penalty, for his returns to be accepted.
Key Issues
Whether the delay in seeking revocation of GST registration should be condoned and if the petitioner should be allowed to clear dues to have registration reinstated.
Sections Cited
Rule 23
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 31.08.2026 (Hybrid mode) 01. 1. Mr. Abhishek Sahoo, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 8th August, 2023 followed by order dated 11th September, 2023 cancelling his client’s registration under State Goods and Services Tax Act, 2017. He submits, his client is ready and willing to pay the tax, interest, late fee, penalty and any other sum required to be paid for the return form of his client to be accepted by the Department. He relies on order dated 16th November, 2022 of coordinate Bench in W.P.(C) No.30374 of 2022 (M/s
The judgment continues below.
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